Penalties under ss.112(a) and 112(b) set aside for CHA and G-Card holder due to lack of evidence of connivance

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....CESTAT allowed the appeals of the anonymized appellant-CHA and G-Card holder and set aside penalties imposed under ss.112(a) and 112(b) of the Customs Act. The Tribunal noted the principal importer had settled under ss.127B/127C and found no investigation or material implicating the foreign supplier to substantiate connivance. On facts, Revenue failed to prove the CHA's or G-Card holder's involvement in under-valuation or mis-declaration: the CHA acted as freight forwarder per shipping documents and the G-Card holder declared goods as provided, lacked presence at loading, knowledge of transaction particulars, and received no unlawful consideration. The Tribunal observed that regulatory action under CBLR-2018, not penal provisions, would have been appropriate for CHA.....